Currency

Auditing and Assurance Services in Australia delivers the most current, authoritative guide to auditing for your introductory undergraduate and postgraduate students. There is coverage of the latest legislation relating to ethics, assurance services, and corporate law, and new material on ethical theory. To ensure the lasting value of the text, our new website will give students and lecturers up-to-the-minute coverage of developments in the field.

Meets contemporary professional requirements

As the Big Five audit firms undertake greater risk analysis of their clients' businesses, strategies, and control systems, and the accounting bodies implement similar topics into their education programs, Auditing and Assurance Services in Australia best prepares students for today's auditing environment. Gay and Simnett have strengthened their business risk management approach within the assurance services framework. There is a new introductory chapter on assurance services, and the former Part 2, Planning and Risk, has been reworked to incorporate more business risk methodology. There is also an expanded discussion of analytical procedures, and an integration of computer information systems throughout the book, including the impact of e-commerce on auditing and assurance.

Professional practice

New discussion questions and case studies, many of them from the Professional Year (PY) program, are included at the end of each chapter for students to test their understanding of key concepts. We've also developed MaxMark to further support student revision. This innovative new online self-assessment tool is easy to use, inexpensive, and presents an invaluable learning opportunity for your students.

An outstanding author team

Grant Gay is a senior lecturer in the department of Accounting and Finance at Monash University, as well as being a former audit partner with KPMG and member of the Auditing and Assurance Standards Board Consultative Group. He is an experienced group leader in the PY Program and author in the CPA Program. Roger Simnett is a Professor in the School of Accounting at the University of New South Wales, and was a member of both the Auditing and Assurance Standards Board and the assurance task-force of auditing bodies. Roger also has chartered accounting experience and is a leading audit researcher.